Varying from the data destruction requirements
The Australian Taxation Office (ATO) is seeking approval for the sharing economy - accommodation data matching program 2016-17 to 2019-20 to vary from one or more of the conditions detailed in Guideline 10 of the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) (the Guidelines).
We are seeking to retain each financial year’s data for five years from receipt of the final instalment of verified data files from the data providers. We consider that a variation from the usual retention periods for this data matching program is in the public interest as:
- A retention period of five years will enable the ATO to cross reference taxpayer records retrospectively.
- The nature of the discrepancy matching that occurs under this program will be, in some instances, iterative, occurring over multiple years.
- It would enable the ATO to conduct long term trend analysis and risk profiling of the short term accommodation market.
- Destruction of the data would inhibit the ATO’s ability to identify taxpayers who may be subject to administrative action and therefore result in loss of public revenue.
- Whilst increased data retention periods may increase privacy risk, we have implemented a range of safeguards to appropriately manage and minimise any increased risk.
The retention period sought aligns with the requirement for taxpayers to keep their records.
This program will be subject to an evaluation within three years which is consistent with the requirements of Guideline 9.
Additional information justifying this variation is included in the tables below:
- Table 1 – matters considered in accordance with Guideline 10.2 in seeking this variation
- Table 2 – consistency with requirements of the other guidelines issued by the Office of the Australian Information Commissioner
Matter considered |
Consideration |
|
---|---|---|
10.2.1 |
The effect of not abiding by the specified requirements of the Guidelines would have on individual privacy |
|
10.2.2 |
The seriousness of the administrative or enforcement action that may flow from the data matching program |
|
10.2.3 |
The effect that not abiding by the specified requirements of the Guidelines would have on the fairness of the program – including its effect on people’s ability to find out the basis for decisions that affect them and their ability to dispute those decisions |
|
10.2.4 |
The effect that not abiding by the specified requirements of the Guidelines would have on the transparency and accountability of government operations |
|
10.2.5 |
The effect that not abiding by the specified requirements of the Guidelines would have on compliance of the proposed program with the Australian Privacy Principles in the Privacy Act 1988 |
|
10.2.6 |
The effect that abiding by all of the requirements of the Guidelines would have on the effectiveness of the proposed program |
|
10.2.7 |
Whether complying fully with the Guidelines could jeopardise or endanger the life or physical safety of information providers or could compromise the source of information provided in confidence |
|
10.2.8 |
The effect that abiding by all the requirements of the Guidelines would have on public revenue – including tax revenue, personal benefit payments, debts to the Commonwealth and fraud against the Commonwealth |
|
10.2.9 |
Whether abiding by all of the requirements of the Guidelines would involve the release of a document that would be an exempt document under the Freedom of Information Act 1982 |
|
10.210 |
The legal authority for conducting the proposed program in a way inconsistent with the specified requirements of the Guidelines |
|
This section outlines where we are being consistent with the requirements of the Guidelines.
Guideline |
Action taken/To be taken |
|
---|---|---|
Paragraph 6 |
Status of the Guidelines |
The commitment to complying with the Guidelines is embedded in our data management policies and principles and clearly stated in the chief executive instruction. |
Guideline 1 |
Application of the Guide |
We apply the guidelines for all data matching programs where it is anticipated the program will include records of 5,000 or more individuals. We recognise that programs where there are multiple data sources but with common objectives and algorithms are treated as a single data matching program. |
Guideline 2 |
Considerations before conducting a data matching program |
We conduct a cost-benefit analysis and consider alternate methods prior to proposing to conduct a data matching program. Further, we have rigorous governance arrangements, processes and system controls in place to protect the privacy of individuals. |
Guideline 3 |
Prepare a program protocol |
Prior to conducting a data matching program, we prepare a data matching program protocol, submit this to the Office of the Australian Information Commissioner and make a copy publicly available on the ATO website. When elements of a data matching program change, the protocol is amended; a copy of the amended protocol is provided to the Office of the Australian Information Commissioner and updated on our website. |
Guideline 4 |
Technical standards report |
Documentation is prepared and maintained so as to satisfy the requirements of a technical standards report. |
Guideline 5 |
Notify the public |
We publish notification of our intention to undertake a data matching program in the Federal Register of Legislation - Gazettes prior to the commencement of the program. This notice will include the following information as required by the Guidelines:
|
Guideline 6 |
Notify individuals of proposed administrative action |
Prior to taking any administrative action as a result of the data matching programs, individuals and other entities are given at least 28 days to verify the accuracy of the information provided to us by third parties. |
Guideline 7 |
Destroy information that is no longer required |
We are seeking to vary from this requirement. |
Guideline 8 |
Do not create new registers, datasets or databases |
We do not create new registers or databases using data obtained in the course of a data matching program. |
Guideline 9 |
Data matching program evaluations |
Programs are evaluated within three years of the commencement of the data matching program. These evaluations are provided to the Office of the Australian Information Commissioner on request. |
Guideline 10 |
Variations to guideline requirements |
When we intend to vary from the requirements of the Guidelines we seek the approval of the Office of the Australian Information Commissioner and provide documentation to support the variance. |
Guideline 11 |
Data matching with entities other than agencies |
We undertake our own data matching programs. This function is not outsourced. Where data is obtained from an entity other than an individual, we usually do so using our formal information gathering powers. In these instances the entities are advised they are able to notify their clients of their participation in the data matching program. |
Guideline 12 |
Data matching with exempt agencies |
We do not usually undertake data matching with agencies that are exempt from the operations of the Privacy Act 1988 under section 7 of that Act and that are subject to the operation of the Guidelines (i.e. any data matching undertaken with an exempt agency would usually be for fewer than 5,000 individuals).
In the event a data matching activity would otherwise be subject to these Guidelines except for the exemption status, we still adhere to the principles of the Guidelines and prepare a program protocol, seeking to vary from the Guidelines by not publicly notifying of the program and publishing the protocol. We would still lodge a copy of the protocol with the Office of the Australian Information Commissioner. |
Guideline 13 |
Enable review by the Office of the Australian Information Commissioner |
We would not prevent the Office of the Australian Information Commissioner from reviewing our data matching activities and processes. These activities and processes have been reviewed by the Australian National Audit Office and Inspector-General of Taxation. |